New York City · 2026
New York City paycheck calculator
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $59,999.94 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social security | −$143.08 | −$3,720.08 |
| Medicare | −$33.46 | −$869.96 |
| New York income tax | −$102.90 | −$2,675.40 |
| New York City income tax | −$77.99 | −$2,027.74 |
| NY disability (DBL) | −$1.20 | −$31.20 |
| NY Paid Family Leave | −$9.97 | −$259.22 |
| Take-home pay | $1,746.01 | $45,396.26 |
The official method, step by step
- Pay is annualized, then reduced by the Form W-4 amount for your filing status ($8,600, or $12,900 if married filing jointly) unless the Step 2 box is checked.
- Federal income tax comes from the IRS 2026 Annual Percentage Method table for that status, divided back to one paycheck.
- Social security is 6.2% of wages until the year's wages reach $184,500.
- Medicare is 1.45% of all wages, plus 0.9% on wages over $200,000 in the year.
- A pre-tax 401(k) lowers federal income tax wages, not social security or Medicare wages.
- New York State income tax follows Method II (exact calculation) in NYS-50-T-NYS: the deduction and exemption allowances come off first, then the rate table for the pay period and status applies. Very high pay uses Method III.
- New York City income tax follows Method II in NYS-50-T-NYC: a deduction allowance ($96.15 a week single, $105.75 married) and $19.25 a week for each New York City allowance on line 2 of the IT-2104 come off, then the city table applies, from 2.05% up to 4.25% on net pay over $1,154 a week.
- Disability benefits (DBL) are 0.5% of wages, at most 60 cents a week. Paid Family Leave is 0.432% of gross wages in 2026, at most $411.91 for the year.
What this leaves out
- Yonkers income tax and other local taxes
- IT-2104 additional withholding amounts (the pay stub generator handles them)
- Benefits, garnishments and other after-tax deductions, including commuter benefits
- W-4 Step 3 credits and Step 4 entries (the pay stub generator handles them)
Sources: NYS-50-T-NYC (1/26), New York City Withholding Tax Tables and Methods, effective 1 January 2026: Method II exact calculation, tables A–C and II-A to II-D; Form IT-2104, Employee's Withholding Allowance Certificate: New York City resident question, line 2 New York City allowances; NYS-50-T-NYS (1/26), New York State Withholding Tax Tables and Methods, Method II tables A–C and II-A to II-D, Method III; New York Paid Family Leave, 2026 updates (employee contribution 0.432% of gross wages, annual maximum $411.91); NY Workers' Compensation Board, disability benefits for employers (employee contribution one-half of one percent of wages, no more than sixty cents a week); IRS Publication 15-T (2026), Federal Income Tax Withholding Methods: Worksheet 1A and the Annual Percentage Method Tables; IRS Publication 15 (2026), (Circular E) Employer's Tax Guide: social security and Medicare tax, Additional Medicare Tax.
New York City paycheck calculator: common questions
Who pays New York City income tax?
Residents of the five boroughs: the Bronx, Brooklyn, Manhattan, Queens and Staten Island. The IT-2104 asks whether the employee is a New York City resident, and city tax is withheld for those who are. Working in the city without living there doesn't make you a resident.
How much New York City tax comes out of a paycheck?
From the NYS-50-T-NYC example: $400 a week, single, three city allowances leaves $246.10 after the $153.90 allowance; the table gives $3.54 plus 3.25% of the $79.10 over $167, which is $6.11 a week.
What are New York City allowances on the IT-2104?
Line 2 of Form IT-2104 is the number of allowances for New York City withholding. Each is worth $1,000 a year ($19.25 a week). Line 1 is the separate count for New York State.
What is the New York City tax rate for 2026?
Withholding steps from 2.05% through 2.8%, 3.25%, 3.95% and 4.15% to 4.25% of net pay, the top rate starting at $60,000 a year after allowances.
Can I make a pay stub from this?
Yes. “Make a New York pay stub with these numbers” opens the pay stub generator with this paycheck, New York as the work state, the employee marked as a city resident and these deductions filled in. Once you add the pay date, it can recalculate the same lines.
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